PENGARUH FRAUD TRIANGLE SEBAGAI PREDIKTOR KECURANGAN PELAPORAN KEUANGAN

The purpose of this study is to examine Influence of external pressure, effective monitoring, and rationalitation to financial fraudulent reporting. The sample used in this study is real estate, property, and building construction companies listed on the Indonesia Stock Exchange (BEI) in the period 2016-2017. By using purposive sampling method, it is obtained as many as 57 real-estate, property, and building construction companies as the study sample. The method of analysis used in this study is logistic regression. In this research also include the overall fit model test, hosmer and lemeshow’s test, goodness of fit test, and classification matrix. Results of this study indicate that the effective monitoring and rationalitation are not significant to financial fraudulent reporting, while external pressure is significant to financial fraudulent reporting.

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PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v15i2.6263 ◽

2020 ◽

Vol 15 (2) ◽

pp. 169

Author(s):

Fivi Anggraini

Keyword(s):

Real Estate ◽

Intellectual Capital ◽

Financial Distress ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Analysis Data ◽

Building Construction ◽

Business World ◽

Construction Companies

Tight competition between companies in the business world in attracting investors is becoming a strong motivation for them to maximize their firm values. This study aims to determine the effect intellectual capital on firm value with financial distress as an intervening variable on real estate and building construction companies listed in Indonesia Stock Exchange in 2014-2018. Sampling method by using purposive sampling with a total the samples obtained were 40 from real estate and building construction companies listed in IDX. The data was analysed by using multiple linear regression analysis and path analysis. Data analysis was processed with the SPSS 16. The results of this study showed that intellectual capital have significantly negative effect on financial distress. Simultaneously and partially intellectual capital and financial distress have a significant direct effect on firm value. The indirect test results showed that intellectual capital has a significant effect on firm value with financial distress as an intervening variable.

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Analisis Faktor-Faktor yang Mempengaruhi Financial Distress pada Perusahaan Sektor Property, Real Estate, dan Building Construction di Indonesia

Jurnal Akuntansi, Bisnis dan Ekonomi ◽

10.33197/jabe.vol5.iss2.2019.311 ◽

2019 ◽

Vol 5 (2) ◽

pp. 1411-1422

Author(s):

Miftahul Fauzy ◽

Sri Astuti ◽

Indra Kusumawardhani

Keyword(s):

Real Estate ◽

Financial Distress ◽

Stock Exchange ◽

Sampling Technique ◽

Building Construction ◽

Sales Growth ◽

Return On Assets ◽

Analysis Techniques ◽

Construction Companies ◽

Asset Turnover

This study aims to determine and test the factors that influence financial distress. The factors in this study are liquidity, profitability, activity, and sales growth. Financial distress is measured using the Springate method. Liquidity is measured using the formula Current Ratio (CR), Return On Assets (ROA) is used to measure profitability, Total Asset Turnover (TAT) is used to measure activity and Sales Growth is measured by sales per year. The population in this study was 73 property, real estate, and building construction companies listed on the Indonesia Stock Exchange in the 2013-2017 period. Based on purposive sampling technique, 18 company samples were obtained that met the criteria for five years of observation with a total of 90 observational data. Data analysis techniques in this study used logistic regression analysis. The results showed that liquidity, profitability, and activities had a significant effect on financial distress, while sales growth had no effect on financial distress in property, real estate, and building construction companies listed on the Indonesia Stock Exchange in the 2013-2017 period.

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Determinants of Dividend Policy of Real Estate, Property, and Building Construction Companies Listed in IDX with Unbalanced Panel Data Approach

TIJAB (The International Journal of Applied Business) ◽

10.20473/tijab.v4.i2.2020.139-156 ◽

2020 ◽

Vol 4 (2) ◽

pp. 139

Author(s):

Powell Gian Hartono ◽

Anita Roosmalina Matusin

Keyword(s):

Panel Data ◽

Real Estate ◽

Dividend Policy ◽

Building Construction ◽

Company Size ◽

Construction Companies ◽

Panel Data Regression ◽

Negative Effect ◽

Estate Property ◽

Unbalanced Panel Data

This study involved companies engaging in real estate, property, and building construction companies listed in IDX for 2013 - 2019 period as the population. Unbalanced panel data regression was employed using the SPSS version 22 and E-Views version 10 to analyze the data and to test the hypotheses. The results showed that the previous year's dividend had a positive effect on dividend policy, while company size had a negative effect on dividend policy. This study proved that previous year's dividend and company size were key variables that determined companies’ dividend policy and they were major investment considerations for investors in order to obtain optimal returns.

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FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN PERSPEKTIF FRAUD TRIANGLE (Studi Empiris pada Perusahaan Property, Real Estate dan Building Construction)

GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ◽

10.47768/gema.v11i2.165 ◽

2019 ◽

Vol 11 (2) ◽

pp. 137-147

Author(s):

Yohannes Suharsana ◽

Chatarina Prisiena

Keyword(s):

Real Estate ◽

Financial Stability ◽

Stock Exchange ◽

Secondary Data ◽

External Pressure ◽

Financial Statement ◽

Annual Reports ◽

Variable Pressure ◽

Fraud Triangle ◽

Statistical Research

This research is to analyzed influence of variable pressure which proxied by financial stability,external pressure, and financial target, and then variable opportunity which proxied by nature ofindustry, ineffective monitoring, and variable razionalization which proxied by auditor change withfraudulent financial statement which measured with fraud score model (F-Score).The sample used in this research are 26 companies of property, real estate, and buildingconstruction sector that listed in Indonesian Stock Exchange on the period 2011 to 2015. The type datathat used are secondary data, from the annual reports of companies sample.The result of this statistical research showed that the variables of financial stability thatmeasured with change in total asset ratio, financial target variable that measured with ROA (return onassets), and nature of industry variable that measured with the change in receivables ratio has positiveinfluence on the fraudulent financial statement. The research does not prove that external pressurevariable which measured with leverage ratio, ineffective monitoring variable which measured with thepercentage of board members who are outside members, and change auditor which measure withdummy variable has an influence on the fraudulent financial statement.

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FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES

Assets Jurnal Akuntansi dan Pendidikan ◽

10.25273/jap.v10i2.5401 ◽

2021 ◽

Vol 10 (2) ◽

pp. 132

Author(s):

Anik Mega Cahyani ◽

Elva Nuraina ◽

Farida Styaningrum

Keyword(s):

Real Estate ◽

Financial Reporting ◽

Financial Stability ◽

External Pressure ◽

Building Construction ◽

Fraudulent Financial Reporting ◽

Purposive Sampling ◽

External Auditors ◽

Construction Companies ◽

Data Collection Technique

ABSTRACTThe purpose of this research is to detect fraudulent financial reporting in the property, real estate, and building construction sectors listed on the IDX based on the perspective of the fraud pentagon theory. The data collection technique used purposive sampling and data analysis using logistic regression. The results indicate that external pressure factors, ineffective monitoring, quality of external auditors, auditor turnover, rationalization proxied by auditor opinion, change of directors, and political connections affected FFR. Meanwhile, financial target factors, financial stability, institutional ownership, and the frequency of the appearance of the CEO image in the annual report do not affect FFR.ABSTRAKPenelitian ini bertujuan untuk mendeteksi kecurangan pelaporan keuangan pada sektor properti, real estate, dan konstruksi bangunan yang terdaftar di BEI berdasar perspektif teori fraud pentagon. Pengumpulan data menggunakan teknik purposive sampling dan analisis data menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa faktor tekanan eksternal, pengawasan yang tidak efektif, kualitas auditor eksternal, pergantian auditor, rasionalisasi yang diproksikan dengan opini auditor, pergantian direksi, dan hubungan politik berpengaruh terhadap FFR. Sedangkan faktor target keuangan, stabilitas keuangan, kepemilikan institusional, dan frekuensi kemunculan gambar CEO dalam laporan tahunan tidak berpengaruh terhadap FFR.

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Influence Capital Structure, Liquidity, Size the Company, Debt Policy and Profitability towards Corporate Value on Property Company, Real Estate and Building Construction Listed on the Stock Exchange Indonesia Period 2016-2019

Budapest International Research and Critics Institute (BIRCI-Journal) Humanities and Social Sciences ◽

10.33258/birci.v4i2.1919 ◽

2021 ◽

Vol 4 (2) ◽

pp. 2241-2256

Author(s):

Albert Wijaya ◽

Juliana Juliana ◽

Valen Avelina

Keyword(s):

Real Estate ◽

Capital Structure ◽

Quantitative Research ◽

Stock Exchange ◽

Building Construction ◽

Research Approach ◽

Company Size ◽

Construction Companies ◽

Company Value ◽

Debt Policy

Property issuers must be prepared to face another year of sluggish market where after three years there has been a continuous cycle of weakness. The purpose of this research is to see the influence. Capital Structure, Liquidity, Company Size, Debt Policy and Profitability against Company Value in property companies, re-evaluation and construction of buildings listed on the Indonesia Stock Exchange for the 2016-2019 Period. Quantitative research approach. This type of descriptive quantitative research. The nature of this research is due and effect / causal. The population in this study were 83 types of property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2016-2019 Period. The sample is 23 companies. The result is that the capital structure has no partial effect on company value in companies, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 Period. Liquidity does not partially affect the value of property, real estate and building construction companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The size of the company does not have a partial effect on the value of the company in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. The debt policy does not have a partial effect on company value in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. Profitability has a partial effect on company value in property, real estate, and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. Capital structure, liquidity, company size, debt and profitability simultaneously influence the value of the company in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period.

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THE EFFECT OF PROFITABILITY AND LEVERAGE ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE(Empirical Study on Property, Real Estate, and Building Construction Companies listed on the Indonesia Stock Exchange 2013-2018)

EPRA International Journal of Research & Development (IJRD) ◽

10.36713/epra5222 ◽

2020 ◽

pp. 489-499

Author(s):

Anna Christin Silaban

Keyword(s):

Real Estate ◽

Sampling Method ◽

Stock Exchange ◽

Sample Selection ◽

Tax Avoidance ◽

Building Construction ◽

Company Size ◽

Positive Direction ◽

Construction Companies ◽

The Relationship

The objectives of this study are as follows: 1) To examine the effect of Profitability on Tax Avoidance; 2) To examine the effect of Leverage on Tax Avoidance; 3) To assess the extent to which Company Size can moderate the relationship between Profitability and Tax Avoidance; and 4) To assess the extent to which Company Size can moderate the relationship between Leverage and Tax Avoidance. This type of research used in this research is casual associative research (causal associative research). The population in this study were property, real estate and building construction companies listed on the Indonesia Stock Exchange (BEI) during the period 2013-2018. The sample selection was using purposive sampling method. The analysis method used to test the hypothesis is Moderated Regression Analysis (MRA). The results showed that: 1) Profitability has no effect on tax avoidance in a negative direction; 2) Leverage affects tax avoidance in a positive direction; 3) Company size is unable to moderate the relationship between profitability and tax avoidance; and 4) Firm size is unable to moderate the relationship between leverage and tax avoidance. KEYWORDS: Profitability, Leverage, Company Size, Tax Avoidance

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Effect of Current Ratio, Debt to Equity Ratio, Growth Asset, and Earning Per Share on Dividend Per Share (Empirical Study on Property, Real Estate and Building Construction Companies Listed on the Indonesia Stock Exchange in 2014–2018)

Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019) ◽

10.2991/assehr.k.200529.232 ◽

2020 ◽

Author(s):

Syamsul Bahari Bahar ◽

Rudi Abdullah ◽

Hardin

Keyword(s):

Real Estate ◽

Empirical Study ◽

Stock Exchange ◽

Building Construction ◽

Current Ratio ◽

Construction Companies ◽

Equity Ratio

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Analysis of Factors Affecting Firm Value in Property, Real Estate and Building Construction Companies Listed on the Indonesia Stock Exchange for the 2014-2018 Period

Primanomics Jurnal Ekonomi & Bisnis ◽

10.31253/pe.v19i2.592 ◽

2021 ◽

Vol 19 (2) ◽

pp. 70

Author(s):

Marselia Purnama ◽

Vivin Hanitha ◽

Adrian Hidayat

Keyword(s):

Regression Analysis ◽

Real Estate ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Building Construction ◽

Factors Affecting ◽

Construction Companies ◽

Simultaneous Test

This research was conducted at companies engaged in the property, real estate & building construction sector which are listed on the Indonesia Stock Exchange.In this study using purposive sample method as a sampling method. The number of samples used was 6 companies with research data conducted from 2014 to 2018 so that 30 observational data were obtained. In testing the hypothesis in this study carried out in six ways, namely the regression model test, classical assumption test, multiple linear regression analysis, partial test (t test), simultaneous test (f test), and test the coefficient of determination.From the results of this study it can be concluded that simultaneously all variables have a significant effect on firm value. The results of the regression analysis show an adjusted value of 0.486599, which means that the variation of Current Ratio, Debt to Equity Ratio, Net Profit Margi, Return on Equity and Earning per Share can explain 48.66% of the variation in firm value. While the remaining 51.34% is explained by other variables not examined in this study.

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The influence of leverage, sales growth, and dividend policy on company value

International Journal of Financial, Accounting, and Management ◽

10.35912/ijfam.v3i2.189 ◽

2021 ◽

Vol 3 (2) ◽

pp. 165-178

Author(s):

Ratu Liviani ◽

◽

Yoga Tantular Rachman ◽

Keyword(s):

Real Estate ◽

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Building Construction ◽

Sales Growth ◽

The Real ◽

The Real Estate ◽

Company Value ◽

Estate Property

Abstract Purpose: This study aimed to determine whether leverage, sales growth, and dividend policies influence the value of the company and determine the development of leverage, sales growth, dividend policy, and company value in real estate, property, and construction companies listed on the Stock Exchange Indonesia period of 2016-2018 Research methodology: This research was a quantitative research. The samples were real estate, property and building construction sector companies listed on the Indonesia Stock Exchange for the period of 2016-2018, amounting to 20 companies. The sampling technique used was non probability sampling with a purposive sampling method.. Results: Leverage, sales growth, and dividend policy affect the company value. The magnitude of the influence of leverage, sales growth, and dividend policy in contributing influence of company value was 58.0%. Limitations: The research is limited to only those companies in the real estate, property, and building construction sectors listed on the Indonesia Stock Exchange from 2016 to 2018 and only focuses on the effect of leverage, sales growth, and dividend policy on firm value. Contribution: Companies in the real estate, property, and building construction sectors listed on the Indonesian Stock Exchange should reduce their leverage, increase sales growth by improving their performance in selling products or services, and improve their dividend policy by increasing dividend distribution to shareholders each year.

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